asked the Minister for Finance the regulation, practice and information requirement which has been modified by his Department as a result of the decision of the Government last May that each Minister review all such regulations, practices and information requirements which have a cost impact on business and industry.
Written Answers. - Departmental Requirements Imposed on Business.
The only area under my aegis which has a direct involvement with business and industry is the Office of the Revenue Commissioners. The following is the position in relation to that Office.
Inland Revenue
The introduction of self-assessment for the self-employed commencing in 1988-89 has had very significant implications with regard to the administrative requirements imposed on the self-employed, and is directed specifically at the simplification and streamlining of the system of direct taxation. In this context the basic income tax form (Form 11) has been redesigned to facilitate completion by the taxpayer.
A number of other changes are under consideration in the areas of VAT and PAYE which will ease the administrative requirements on small and medium sized businesses in particular.
Customs and Excise
Customs documentation derives almost exclusively from EC requirements. In this context, the EC Commission is at present drawing up a draft Community customs code, the aim of which is to present a comprehensive, clear and consistent version of the law in a codified form, to replace the individual Directives and Regulations applying at present.
It is anticipated that the removal of internal frontier barriers in the context of the completion of the internal market in 1992 will greatly reduce administrative burdens for companies. The introduction on 1 January 1988 of the Single Administrative Document (SAD) was a first step towards this. The SAD is a harmonised customs declaration form which replaced 19 separate customs forms previously used here. In addition, a new simplified form (C & E 1047) was introduced on 1 July 1988 for use in the case of temporary importation of goods into the State.
The Revenue Commissioners make regular use of public notices to convey information to traders and the general public about customs and excise regulations, systems and developments, and up to date information is readily available from any office of the Revenue Commissioners about official requirements.